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The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project has, thus far, mostly been an OECD-driven project. The Asia-Pacific region poses unique challenges in its great diversity of economic development, as well as cultural and legal traditions. The majority of the countries in the region are non-OECD, non-G20 developing countries. For these developing countries, the BEPS changes will bring added challenges at a time when their economies are rapidly transforming and they are in the midst of absorbing and legislating pre-existing international tax principles and modernizing their tax administration. This book aims to fill a void in the BEPS debate where the Asian perspective and the impact of the unique conditions in the region on the outcome of the BEPS Project may not have been adequately articulated or considered. It takes the form of a series of analyses, commentaries and case studies, grouped along geographic, industry and thematic lines, critically examining the implications of the BEPS Project for the region

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project has, thus far, mostly been an OECD-driven project. The Asia-Pacific region poses unique challenges in its great diversity of economic development, as well as cultural and legal traditions. The majority of the countries in the region are non-OECD, non-G20 developing countries. For these developing countries, the BEPS changes will bring added challenges at a time when their economies are rapidly transforming and they are in the midst of absorbing and legislating pre-existing international tax principles and modernizing their tax administration. This book aims to fill a void in the BEPS debate where the Asian perspective and the impact of the unique conditions in the region on the outcome of the BEPS Project may not have been adequately articulated or considered. It takes the form of a series of analyses, commentaries and case studies, grouped along geographic, industry and thematic lines, critically examining the implications of the BEPS Project for the region